CAJ | 학술논문

资产是企业得以生存发展基础，资产质量影响公司的经营状态、未来的发展前景及经营绩效。以2001年～2012年江苏省58家上市公司作为样本，选择反映直接影响资产质量指标，建立计量回归模型，对所选样本公司的资产质量与公司绩效之间的关系进行实证研究。研究结果表明：江苏省上市公司的资产质量与公司绩效之间存在着明显的正相关关系，高质量的企业资产对应高绩效，不同的质量因素表现出不同的影响弹性，并不同的行业的影响程度也存在差异。
자산시기업득이생존발전기출，자산질량영향공사적경영상태、미래적발전전경급경영적효。이2001년～2012년강소성58가상시공사작위양본，선택반영직접영향자산질량지표，건립계량회귀모형，대소선양본공사적자산질량여공사적효지간적관계진행실증연구。연구결과표명：강소성상시공사적자산질량여공사적효지간존재착명현적정상관관계，고질량적기업자산대응고적효，불동적질량인소표현출불동적영향탄성，병불동적행업적영향정도야존재차이。
This paper selects 58 listed companies as samples , and designs 6 indicators of asset quality from 2001 to 2012 in Jiangsu Province .It builds the asset quality comprehensive evaluation system through the estab-lishment of a linear regression model , and studies the relationship between asset quality and the company's per-formance through empirical research .The results show that there is a significant positive correlation between the asset quality and corporate performance in the listed companies of Jiangsu Province .The higher the asset quali-ty, the better the company's performance .This result suggests that in the current environment of China , impro-ving the company's asset quality can bring a positive performance of the company .